عنوان مقاله [English]
نویسنده [English]چکیده [English]
In this study, we first defined the factors which have impacts on separation of unsuccessful companies, then presented an optimal model for anticipating the financial performance of these companies. So, we selected all listed companies of the Tehran Stock Exchange since 2001(except investment and service companies) and tried to test the companies by their financial indicators and statistical differences. The findings of this study showed meaning ful differences of financial information of these two kinds of companies and provided a good condition to present the insolvency prediction model.